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2018 (2) TMI 516

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..... r has an effective alternate remedy of an appeal before the Income Tax Appellate Tribunal. The time limit for preferring an appeal is 60 days from the date on which the order passed by the CIT(Appeals) was received by the petitioner Board. According to the learned counsel for the petitioner, the copy of the order was received on 08.01.2018. Therefore, well before the expiry of the period for filin .....

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..... ma Muralikrishnan, learned standing counsel for the respondents. 2.The petitioner is before this Court seeking for issuance of writ of mandamus forbearing the respondents from initiating any coercive action against the writ petitioner for recovery of the amount of tax as quantified in the Assessment Orders dated 31.03.2016 for the Assessment Years 2009-10 to 2012-13 under Section 143 (3) r/w. S .....

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..... ppeal is 60 days from the date on which the order passed by the Commissioner of Income Tax (Appeals) was received by the petitioner Board. According to the learned counsel for the petitioner, the copy of the order was received on 08.01.2018. Therefore, well before the expiry of the period for filing an appeal, the respondent would not be justified in enforcing the demand dated 08.01.2018. If it is .....

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